Europe - AGENTIC GLOBAL TAX NEWS

Lithuania: Amendment to Lithuania’s Tax Code provision 40(3) explanatory commentary

On 10 August 2026, VMI released an explanatory commentary for provision 40(3) of the Tax Code, detailing the revised interpretation of specific tax obligations. This clarification impacts how certain taxes are assessed and aims to prevent disputes between taxpayers and the authority. Effective: 1 September 2026. Key Takeaways Interpretative scope: Defines taxable activities for provision

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Spain: Quarterly Sales, Employment & Wages Report for Large Firms & SMEs – Q2 2026

Spain / AGT Team

The Spanish Tax Agency (AEAT) published on 10 August 2026 the quarterly Sales, Employment and Wages Report for large companies and SMEs covering the second quarter of 2026. This statistical release forms part of the Agency’s systematic effort to provide comprehensive macro-economic indicators that underpin fiscal policy and tax administration. The report is issued in

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Romania: ANAF Draft Ordinance Amendment: VAT Loss Settlement with Refund Option

Romania / AGT Team

On August 10, 2026, the Romanian National Agency for Tax Administration (ANAF) published a draft ordinance proposing amendments to Government Ordinance No. 352/2022, which approves the procedure for resolving taxpayers’ negative added-value tax (VAT) balances with a refund option. The initiative forms part of ANAF’s ongoing efforts to streamline VAT compliance mechanisms, enhance taxpayer flexibility

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Spain: June 2026 Sales, Employment & Salaries Report for Large Companies

Spain / AGT Team

On 10 August 2026 the Spanish Tax Agency (AEAT) released the monthly report on Sales, Employment and Salaries for large companies covering the month of June 2026. This publication constitutes a key component of the Agency’s statistical programme, designed to supply tax authorities with up-to-date information on corporate economic activity. The report is issued pursuant

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Montenegro: Montenegro Tax Inspection: Over 2,300 Checks, 2.1 Million Euros in Fines Imposed

Montenegro / AGT Team

During the period spanning May 1 to August 9, 2026, the Montenegro Tax Inspection (Poreska inspekcija) conducted an intensive, countrywide enforcement campaign targeting taxpayers across all administrative regions. The operation, which forms part of the Administration’s broader summer-season compliance strategy, resulted in the completion of 2,300+ inspection activities and the imposition of administrative fines totaling

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Norway: Warning Against New Fraud Method: AI Misuse and Fabricated Attachments in Tax Returns

Norway / AGT Team

As of 10 August 2026, the Norwegian Tax Administration (Skatteetaten) disclosed a new fraud method wherein artificial intelligence is employed to fabricate documents that appear legitimate within tax filings. This development follows an extensive investigation that uncovered systematic attempts to generate false supporting documentation, such as fabricated expense reports and fictitious deductions, using AI‑driven tools.

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Lithuania: Lithuania Amends Corporate Profit Tax Law Commentary Articles 4(2) and 39

Lithuania / AGT Team

Lithuania amended the commentary to Corporate Profit Tax Law articles 4(2) and 39 on August 10, 2026, aiming to clarify transfer pricing documentation and permanent establishment criteria for multinational entities. The revision supports enhanced administrative cooperation within the EU. Key Takeaways Transfer Pricing Clarity: Detailed documentation requirements for intra-group transactions exceeding 500,000 euros. Permanent Establishment

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Slovakia: Financial Administration Engages Public, Provides Education, Recruits New Talent

Slovakia / AGT Team

The Financial Administration has launched a public‑engagement campaign aimed at raising awareness of its role, educating citizens and businesses about tax obligations and digital services, and recruiting new talent to strengthen its workforce. The campaign includes a series of open‑day events at regional offices, informative webinars on topics such as e‑invoice compliance and QR‑payment usage,

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Lithuania: Lithuania Updates Corporate Profit Tax Law Commentary Articles 2(41,42,7,29,38,41)

Lithuania / AGT Team

Lithuania updated the commentary to Corporate Profit Tax Law articles 2(41,42,7,29,38,41) on August 10, 2026, focusing on tax base adjustments, anti-abuse rules, and reporting obligations for large taxpayers. The revision aims to reduce compliance gaps and improve audit efficiency. Key Takeaways Tax Base Adjustments: New rules specifying add-backs for certain cross-border payments and intangible asset

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Norway: Norwegian Tax Administration Issues Warning on AI-Driven Fraud in Tax Return Filings

Norway / AGT Team

On August 10, 2026, the Norwegian Tax Administration issued a public warning regarding a rapidly evolving form of tax fraud that exploits artificial intelligence to generate counterfeit documentation for use in tax returns. The alert follows the agency’s discovery of an extensive series of fraud attempts involving fictitious deductions, where AI algorithms are employed to

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